Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Forest Products Export of Quang Nam JSC's accounts receivables for the quarter that ended in Dec. 2025 was ₫48,499 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Forest Products Export of Quang Nam JSC's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 74.24.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Forest Products Export of Quang Nam JSC's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was ₫23,958.58.
Forest Products Export of Quang Nam JSC Accounts Receivable Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.
Forest Products Export of Quang Nam JSC's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Forest Products Export of Quang Nam JSC's accounts receivable are only considered to be worth 75% of book value:
Forest Products Export of Quang Nam JSC's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
Forest Products Export of Quang Nam JSC Accounts Receivable Related Terms
Forest Products Export of Quang Nam JSC Accounts Receivable Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Forest Products Export of Quang Nam JSC Accounts Receivable Chart
Forest Products Export of Quang Nam JSC Annual Data
What does a Accounts Receivable of ₫48,499 Mil mean?
Forest Products Export of Quang Nam JSC (HSTC:FRC) has a Accounts Receivable of ₫48,499 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Forest Products Export of Quang Nam JSC and its competitors.
Is Forest Products Export of Quang Nam JSC's Accounts Receivable too high?
Forest Products Export of Quang Nam JSC's current Accounts Receivable is ₫48,499 Mil. Overall, Forest Products Export of Quang Nam JSC has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Forest Products Export of Quang Nam JSC's Accounts Receivable compare to SN and SGI?
Forest Products Export of Quang Nam JSC's Accounts Receivable of ₫48,499 Mil can be compared against companies in the Furnishings, Fixtures & Appliances industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Furnishings, Fixtures & Appliances company?
A good Accounts Receivable depends on the Furnishings, Fixtures & Appliances industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Forest Products Export of Quang Nam JSC and its competitors. Forest Products Export of Quang Nam JSC's current Accounts Receivable is ₫48,499 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Forest Products Export of Quang Nam JSC stock overvalued right now?
Based on GuruFocus' analysis, Forest Products Export of Quang Nam JSC (HSTC:FRC) is currently considered Significantly Overvalued. The stock's GF Value™ is ₫16,576.21, compared to a current price of ₫25,000.00 — trading 50.8% above its estimated fair value. The current Accounts Receivable is ₫48,499 Mil. Forest Products Export of Quang Nam JSC's overall GF Score™ is 59/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Forest Products Export of Quang Nam JSC (HSTC:FRC), the current Accounts Receivable is ₫48,499 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Forest Products Export of Quang Nam JSC (HSTC:FRC) Overvalued in 2026?
Based on GuruFocus' analysis, Forest Products Export of Quang Nam JSC stock appears to be overvalued.
The current stock price of ₫25,000.00 is trading 50.8% above its estimated GF Value™ of ₫16,576.21.
GuruFocus considers Forest Products Export of Quang Nam JSC to be Significantly Overvalued.
Key valuation signals for HSTC:FRC:
Accounts Receivable: ₫48,499 Mil
GF Value™: ₫16,576.21 vs. price of ₫25,000.00 (50.8% above fair value)
No single metric tells the full story. See the HSTC:FRC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Forest Products Export of Quang Nam JSC specializing in manufacturing outdoor and indoor furniture in Vietnam. Its products include Bench with central table; Folding Armchair; Position Chair; Bar Chair and Other.
59GF Score
Get the complete analysis for HSTC:FRC
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HSTC:FRC has been successfully added to your 
